CONG TY C6 PHAN CONG TRINH VIETTELstatic2.vietstock.vn/data/OTC/2016/BCTC/VN/QUY 3/CTR...tap doAn...
Transcript of CONG TY C6 PHAN CONG TRINH VIETTELstatic2.vietstock.vn/data/OTC/2016/BCTC/VN/QUY 3/CTR...tap doAn...
tap doAn viSn thong quan dOi
CONG TY C6 PHAN CONG TRINH VIETTEL
BAO CAO TAI CHINH HOP NHATCho kf ki Kin giia niln if kel thuc ngiy 30/09/2016
N0I DUNG
Trang
Bng c&n 66i k^ todn h^p nh^t gitta niSn dO02 - 03Bio cio kit qua ho^t d$ng kinh doanh h^p nhdt giOa nibi d^ 04 - OSBio cio luu chuy^ tik t^ hi?p nhk gi&a nifin d^06 - 07Thuy^ minh Bio cio tii chfnh h^p nhdt08 - 23
T^P DOAN VlfiN TH6NG QUAN D0ICdng ty Co phiin Cong trinh ViettelS6 1 Giang Vfln Minh, Ba Blnh, H^ N^i
1.458.268.119.9831.214.087.794.120
703.262.702.133
302.358.791.268
108.790.660.376
321.571.083.195
(29.457.832.706)
587.110.800.703
604.326.445.824
(17.215.645.121)
21.207.204.841
56.000
18.299.018.462
2.908.130.379
40.217.752.357
32.119.185.327
14.120.361.293
64.218.141.619
(50.097.780.326)
17.998.824.034
24.336.888.039
(6.338.064.005)
3.330.982.70527.104.263.033
(23.773.280.328)
4.767.584.325
3.523.888.970
1.243.695.355
106.469.659.949
106.469.659.949
VND
1.418.050.367.626
13.235.552.205
30.654.849.106
29.672.406.55212.593.408.009
66.374.561.015
(53.781.153.006)
17.078.998.543
24.336.888.039
(7.257.889.496)
218.470.21727.104.263.033
(26.885.792.816)
763.972.337
633.332.929
130.639.408
1.183.432.945.014
165.809.624.55095.910.624.550
69.899.000.000
698.027.730.309
401.658.130.497
95.653.341.487
230.174.091.031
(29.457.832.706)
306.360.037.950
323.575.683.071
(17.215.645.121)
Thuy^t
100A. TAl SAN NGAN HAN
110I. Tien vd edc kho^n tuong duwng tin111l.Ti^n
1122. Cdc kho^n tircmg duong ti^n
130III. Cdc khofin ph^i thu ngSn hfin1311. Ph^i thu ngan h^n cua khdch hdng
1322. Tr^ trade cho ngutii b^n ng^n h^n
1363. Phdi thu ngan h^n khdc
1374. D^r ph6ng phdi thu ngin h^n kh6 d6i {•)
140IV. H^ng ton kho141l.H^ngt^nkho
1492. D\f ph^ng gidm gid hdng (An kho (*)
150V. Til sdn ng3n hijnkhdc151I.Chi phi trd tru^^c ngOn h^in1522.Thu^GTGTdu(?ckh^utrr
1533. Thu vd ede khoan phdi thu Nhd nude
200b.tAisAndAihan
220II. Tdi siin co djnh2211. Tdi sdn c6 djnh Mm hlnh222-NguySngid
223- Gid trj hao mon lity ke (*)
2272. Tdi sdn c5 djnh v6 hlnh
228- Nguyen gid
229- Gid tr) hao mon Idy ke (*)
230IN.BatdQngsitnd^utir
231-Nguy&igid232- Gid trj hao m6n luy k (•)
260VI. Tdi sdn ddi h^n khdc2611. Chi phi trd trudc ddi h^n
2622. Tdi sdn lhu thu nhp ho3n l^i
270t6ngc0ngtaisan
M5 s6 TAI SAN
BANG CAN D6l K& TOAN H<?P NHAT GlCA NlfiN Dpl\d ngdy 30 thing 09 n&m 2016
Bio ciio tdi chfnh hgp nhitCho ky ke todn gitta nien d ket thuc ngdy 30/09/2016
tap doAn vin th6ng quAn d<hCong tj Co philn Cflng trlnh ViettelS6 1 Giang V5n Minh, Ba Binh, Ha N^i
1.458.268.119.9831.214.087.794.120
PhimHingQiii
Ngir^^i ^p biiu
423.070.014
109.944.738.447
34.629.649.415144,574.387.862
48.685.143.842
(1.482.484.425)
306.530.900.000306.530.900.000
498.731.017.293
498.731.017.293
7.380.124.390
30.056.164.411
189.342,597.65994.805.550.212
24.868.572.670
114.176.482.994
39.691.046.494
51,125.429.393
224.622.982.769
183.468.151.698959.537.102.690
959.537.102.690
VND01/01/2016
153.054.319
23.147.349.241
193.489.643.982216.636.993.223
48.685.143.842
(4.925.190.297)
382.510.840.000
382.510.840.000
643.060.841.087
643.060.841.087
1.061.068.390
31,430.951.627
9.890.594.29863.243.345.064
29.658.507.81717.529.012
140.761.224.28857.414.136.711
29.180.766.085
100.279.695.584
108.089.134.157
571.026.953.033
571.026.953.033
VND30/09/2016
17
16
15
14
13
12
11
rolnh
Thuyit
400D.V6NCHtS01lCU
410I. V6n chd s^ tilhi411l.V6ngdpcuachiisi^hau
41 la- Cdphiiuphd thdng c6 quyin biiu quyit4172.ChSnlii^ch^^ gidh^do^i4183. Quy dflu lir phdt tri^n4214. Lpi nhu^n sau thue chira ph^n ph6i
421a- LNSTchuaphdnphSi lay ke din cuil ^)> tru&c421b- LNST chua phdn phSi ty nty429S.LtffchcAdangfchAnglciAmsott
44066
5.Chi phi ph& trd rgdn h^n6.Ph^i tr4 n^i b^ ng^n h^n7.Doanh t^u chua th^c hin ng^n h^n
8.Phi! ir^ ngSn han kh^c9.Vay v^ np thuS iSi chlnh ngin h^n
10.D^ ph^ng ph^i ^i ngfln h^n
11.Quf khen -.hir^ng, phOc Ipi
1.Ph^i tni ngirdi biin ngin h^n
2.Ngu^i mua tr^ ti^n tm^c ng5n h^n
310311312313314315316318319320
300 C.N0PHAITRA
^ NGU0NV6N
BANG CAN B6l X TOAN H(^P NHAT GltU NlN BQ^fii Hgiy 30 thdng 09 n&m 2016
(liip theo)
Bfio cdo t&i chfnh h^p nhitCho k^' ^ lo^n gida ni^^n d0 kit Me ng^y 30/09/2016
TP DOAN VjfiN TH6NG QUAN B0IC8ng ty C6 phhn C6ng trlnh Viedc!S6 1 Giang Vn Minh, Ba Dlnh, Hi N^i
; a a :=• s
rt t f II fIs 5 ^ s s 5S 5 2 is|i
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II3H
106.469.659.94949.799.834.175
(3.624.215.824)(1.945.329.908)
60Tien vd tirong diromg tien dslu ky
61Anh hirirng cua thay d5i ty1 gid h5i dodi quy d5i ngo^i t
320.492.023.186(221.170.463.880)
(1.238.286,500)
98.083.272.806
117388.644.413
519.297.733
(908.560.624)
(8.365.115.332)
(29.792.697.584)(6.073.804.935)
2.031.239.204
278.029.256,424(26.972.238.360)
(300.418.843.162)
U1.776.13S.9766.019.893.269
(519.297.733)
1,945.329.908
(12.712.169.498)
3.762.828.012
113.279.552.018
VND
(6.319.056.000)(33.894.816.671)
(5,249.046.470)
2.890.612.041
(207.045.584.261)
280.750.762.753
23.533.990.286
11S.232.6I0.209
8.659.380.989(788.770.467)
3.696.578.240
1.374.787.216
6.873,862.745
9S.416.771.486
VNDQuj- 3/2015
75.979.940,000
125,360.347.795
(269.629.544.296)
(37.423.997.400)
(10S.713.253.90I)
62.964.180.425
788.243.404
(1.222.037.S6I)
Qu$3nHm2016Theo phuffng phdp gidn dip
M5 s6 CHl Tl^^UThuyltminh
1.LU'U CHUY ^N TlfcN TO H04.T DONG K1NH DOANH
011. Lpi nhu$n trudc thui
2.Diiu chink cho cdc khodn
02- Kh^u hao tdi sdn eh djnh vd bdt d^ng sdn d^u tu
03- Cdc khodn du phdng
04- Lai, 15 ch@nh l^ch ty gid h5i dodi do ddnh gid l^icdc khodn myc ti!n t^ cO g6c ngoyi t
05- L3i/l5 lir hoyt d0ng d^u tu
06-Chiphliai vay
083. Lpi nhu^n tie hop! d$ng kink doanh tru&cthay dSi vSn lieu di)ng
09- T^ng/gidm cdc khodn phdi thu10- Tdng/gidm hdng t^n kho
11- Tdng/gidm cdc khodn phdi trd(khOng k! lai vay phdi trd, thu! TNDN phdi n$p)
12- Tang/gidm chi phi trd trudc14- Ti!n lai vay dd trd
15- Thu! thu nhp doanh nghi^p da nOp
17 - Tiln chi khdc cho ho^it dOng kinh doanh
20Luu chuyin tlin thuhn tic hopt d$ng kink doanh
II.LUUCHUY^^NTtl'HO^TDONGDAUTU'211. Ti!n chi d! mua sdm, xay dyng TSCD vd cdc tM sdn
ddi h^n khdc27 7. Tien thu Idi cho vay, eh tiic vd lt^i nhu^n du(ic chia
30Luu chuyin ttin thuhn tie hopt d$ng dhu tu
III.LUU CHUY ^N Tl ^N TO'HOAT DONG TAl CHiNH311. Tien thu tir phdi hdnh c6 phi!u, nh^n v6n gdp cila
chii si) hilu333. Ti!n thu tir di vay
344. Ti!n trd n^ g6c vay
36 6. Co tire, lyi nhudn da trd cho chii sir httu40 Luu chuyin tien thuhn tie hopt d^ng tdi chlnh
50 Luu chuyen tien thu^n trong ky
BAO CAO LUtJ CHUYEN Tl^^N TE H<?P NHAT GIUA NlfiN ©Q
Bio cdo tiii chfnhgiOa niSn d^ k^t thuc ngdy 30/09/2016Cho kj k! tc
Cong ty C& phin C6ng Irlnh ViettelSo 1 Giang V3n Minh, Ba Dlnh, Hd N^i
16S.B09.624.55016S.243.148.^80
Nguy^^VinNam
70 Ti^n v4 tirang ^uong tlin cu^i ky
Ngir^^l l$p bilu
B^o cio tfti chfnhCho kj- k^ toin gi&a nicn <] k^t that ng^y 30/09/2016
Cfing ty Ch ph^n Cflng trinh VIettelS^ 1 Giang VSn Minh, Ba Blnh, H& N^i
tp doAn vin th6ng quan bQiCong ty Co phan Cong trlnh ViettelBio ^o thi chinh hyp nhAt
S6 1 Giang van Minh, Ba Blnh, Ha N^iCho ty kl todn gitta niln d^ kit thuc ng^y 30/09/2016
THUYET MINH BAO CAO TAI CHiNH HQJP NHATQuy 3 nim 2016
l . bacbimhoatbongcOadoanhnghi^p
Hlnh thfrc s& hfru vin
Cong ly dupe chuyln dli tit doanh nghi^p nh& nude Cdng ty TNHH NN MTV C6ng trlnh Viettel sang Cdng ty C6 ph^ntheo Quylt djnh s6 135/QD-BQP ngdy 15/01/2010 vl vi|c phd duy^t phuong in vS chuyen Cdngty C6ng trlnh Viettel thupc
Ting C6ng ty Viln th6ng Qudn d$i (nay la Tp dodo Viln thflng Qudn 0^) thdnh Cflng ty Cl phln. Cdng ty Cl phln C6ngtrlnh Viettel hoyt dpng theo GiSy dang ty kinh doanh si 0104753865 do S^ Ke hoych vd Blu tu Thanh phi Ha N|i dpngay 09 thdng 06 n3m 2010 va dang k^ thay d6i l^n th^ ba t^i ng^y 27 thdng 07 nam 2015.Try sd chlnh cua Cdng ty ^^i: S6 01 Ph6 Giang Van Minh, Qu^n Ba Blnh, Ha N^i.
Van ph^ng giao djch cua C6ng ty d^t t^i 16 D26 Khu d6 thj tain, Djch Vpng, Cllu Gi^y, Ha N^i.
V6n gdp cua chd sd hOu C6ng ty la 382.510.840.000 d^ ng; tuong duong 38.251.084 d phin, m^nh gi^ m^t c6 phk la10.000 d^np.
Nganh nghe klnh doanh
Ho^t d^ng chlnh cda C6ng ty la:
Theo Gidy dang ^^ kinh doanh s6 0104753865 ng^y 09/06/2010 v^ dang ky thay d^i idn thil ba t?i ng^y 27 th^ng 07 n3m2015 dupe cdp bdi S6 K^ ho^ch vi D^u tu Thinh ph6 Hi N^i, nganh ngh^ kinh doanh chinh c^a C6ng ty \k-XSy d^ng nha cic lo^i, cdng trlnh dudng sat, dudng b6, cdng trlnh cdng fch vi cdng trlnh ky thut dSn d^ng khic;• LBp d^t, sita chtta, bio trl, bao dudng cu sd h^ ding viSn thdng;-Sin xudt, lip d^t, bio trl, bao duOng cic thiit bj buu chlnh - viln thdng - cdng ngh^ thdng tin;
-Sin xuit, sila chda \& kinh doanh cic thiit bj di#n, di^n tit, viln thdng, cdng ngh^ thdng tin, thilt bj truyin thdng;
-Kinh doanh ede thilt b| loan b6 vl diijn tit, viln thdng, cdng ngh| thdng tin vd ede sdn phim di|n tit, viln thdng vd cdng
-Ho^t d^ng kinh doanh bit d^ng sdn, quyln sit dpng dit thu^c chit sd htlu, chd sit dyng ho^c di thul;
B^c diem hot d^ng cua doanh nghi^p trong ty ki to^n cd inh huimg din Bio do til chfnh
Trong nam, Cdng ty hoan th^nh thu tyc tang v^n dilu 1$ thdng qua vi^c chi trd e^ tiic bing c6 phiiu theo Nghj quylt D^iH^i d^ng cl ddng thudng niSn nam 2014. Cdng ty tiip tyc diu tu vdo ba cdng ty con t^i Tanzania, Cambodia vd MyanmarnSng ting s6 cdng ty con dupe Cdng ty dlu tu thanh 9 Cdng ty. Bin c^nh dd, Cdng ty tiip tyc duy trl ba ITnh vpc kinh doanhchlnh 1^ cung cip v^t tu viln thdng; djch vy x&y lip cdng trlnh va djch vy h3 trp ty thut, trong ty trpng doanh thu nhdmdieh vii thirrmp mai ciin^ elm v,1t fir viln thdnp rA xu hirPup tflnp Idn.
Ciu true doanh nghi^p / t^p <toin
Cdng ty c6 c^c dun vj try c thupc sau: Bja chiHo^t d^ng klnh doanh chfnh1.Chi nhdnh Cdng ty CP Cdng trlnh si 1/179, d^i S.DlnhThdn,Qu^n ly thi cdng ede cdng trinh trdn dja
Viettel Khu vyc 1 Phupng MJ Dlnh 1, Qu(inb^n ede tinh Miln B^^
NamTCrLiSm.HdNOi2.Chi nhdnh Cdngty CP Cdng trinh Ld A2-9 Bac Thang Long,Qudn h? thi cdng ede cdng trinh trfin djaViettel Khu vyc 2 Phuimg Hda Thp Bdng, Qunbdn ede tinh Miln Trung
C^m L|, Dd Ndng3.Chi nhdnh Cdng tyCP Cdng trinh 177BisL^ Chlnh Thang,Qudn ^ thi cdng ede cdng trinh trln djaViettel Khu vyc 3 Phuimg 9, Qu^n 3, Thdnh ph6bdn ede tinh Miln Nam
Hi Chi Minh4.Chi nhdnh Cdngty CP Cdng trlnh T^ 3, PhuimgH&ngHd,Qu^n 1^ thi cdng ede cdng trinh trln djaViellel Khu vyc 4 Thdnh ph6 Y^n Bdibdn ede tinh Miln B3c
5.Chi nhdnh Cdng tyCP Cdng trlnh Byi 16 Ld Nin, Phu^ng HdQudn I^ thi cdng ede cdng trinh trtn djaVietlel Khu vyc 5 Huy Tp, Thanh ph^ Vinh,ban ede tinh Miln Trung
Ngh$-An
2 . ch do vA chInh sach Kb toAn Ap dvng t^i c6ng ty
2.1. Ky ki todn, don vj tiin t^ sQ' d^ng trong ki to An
Ky ki todn n^m ciia Cong ty theo nm duong Ijch bat d&u tCr ngdy 01/01 vd kit thtic vdo ngdy 31/12 hAng nam.
Dem vj tiki t^ sur dpng trong ghi chdp ki toAn 1Ading Vi^t Nam (VND).
2.2. Chuan mifc vA Chi d ki to An Ap di ng
Chi dQ ki todn dp dungCflng ty dp d^ing Ch^ d K^ todn doanh nghip ban hAnh theo Th6ng tu si 200/2014/TT-BTC ngAy 22/12/2014 cda B^ TAichinh.
7"w>^^ bS vi vt^c iudn thu Chudn mifc ki todn vd Chi <t$ ki todn
Cong ty da dp d^ng ede Chu^n m^o ki todn Vi^t Nam vA ede vdn bdn hu^ng dSn Chuin m^rc do NhA nirdc da ban hdnh. CdcBdo cdo tdi chlnh du^e lp vd trlnh bdy theo diing mpi quy djnh cua tirng chuin mire, thdng tu hudng dSn th^c hi^n Chuin
mpc vA Chi d$ ki todn doanh nghiijp hi^n hdnh dang dp dyng.
2.3. Thay do I trong ede chfnh sdeh ki todn vA thuyit minh
Ngdy 22/12/2014, B6 Tdi chinh da ban hdnh Thflng tir si 200/2014/TT-BTC hudng d^n Chi d^ ki todn doanh nghi^p thaythi Quyit djnh si 15/2006/QD-BTC ngdy 20/03/2006, vA c6 hiu lyre cho ndm tAi chfnh bfit diu tCr ho$c sail ngAy 01 thdng01 nam 2015.
Anh hudng cua ede thay dii chinh sdeh ki todn theo hudng din cila Thdng tu si 200/2014/TT-BTC dupe fip dpng phi hiiti.
2.4. Ctf sir Idp BAo cdo tAi chfnh ri^ng (ting hpp/hpp nhit)
NhCng ngu^i s^ dpng ede Bdo edo tdi chlnh ri^ng ndy nSn dpc ede Bdo cdo tdi chinh ri^ ng kit hpp vdi ede Bdo cdo tdi chlnh
hpp nhdt cua C6ng ty vd ede C6ng ty con ("T^p dodn") cho k^ ki todn tit ngdy 01/01/2016 din ngdy 30/09/2016 di c6 duthang tin vi tlnh hlnh tdi chinh, kit qud ho^t d^ng kinh doanh vA ede luing luu chuyin tiin t^ cua cd Tp dodn.
2.5. Chuyin dii Bdo cdo tdi chfnh lap bAng ngo^l t^ sang Ding Vl^t Nam
Bdo edo tdi chlnh lp bang ngo^i t^ dupe chuyin dii sang Bdo cdo tAi chlnh l^p bing ding Vif t Nam theo ede ty gid sau: tdi
sdn vd np phdi trd theo ty gid cuii ky, vin diu tu cua chii sd httu theo t^ gid t^i ngdy g6p vin, Bdo cdo kit qud ho^t dingkinh doanh vd Bdo cdo luu chuyin tiin t$ theo ty gid thpc ti ho^c ty gid binh qudn kj ki todn (niu chinh lch khflng vuptqud 3%).
2.6. CAc nghi?p vp bing ngo^it^
Cdc giao djch bang ngo^i t$ trong nam tdi chlnh dupe quy dii ra ding Vi^t Nam theo ty gid thpc ti t^ ngdy giao djch. T^ gidgiao djch thpc ti ndy dupe xdc djnh theo nguyAn tie sau:
TAP DOAN VlfiN TH6NG QUAN DQlCong ty Ch ph^n Cong Irlnh ViettelBdo cdo tdi chfnh hpp nhit
So 1 Giang Van Minh, Ba Dinh, Hd NpiCho ky ki todn gitta niSn df} kit thdc ngdy 30/09/2016
tap doAn vin th6ng quan dqiCdng ty Cd phan Cdng trlnh ViettelBio cio til chioh h^p nhltS6 1 Giang V^n Minh, Ba Blnh, Hi NOiCho kj kl toin gitta niSn d^ kit thtic ngiy 30/09/2016
-Khi mua bin ngoyi t^: li ty gid duyc quy djnh trong hyp ding mua, bin ngoyi t gifla Cflng ty vi ngin hing thuong myi;-Khi g6p vdn ho?c nh^n g6p von: li ty gii mua ngoyi tf ciia ngin hing noi C6ng ty md tii khoin dl nh^n vdn ciia nhi dlutu tyi ngiy g6p vdn;
-Khi ghi nh^n ny phii thu: li ty gii mua cua ngfln hing thirong myi noi C6ng ty chi djnh khich hing thanh toin tyi thfrid 3 g ao djch phit sinh;• Khi ghi nhn ny phii tri: li ty gii bin cua ngin hing thirong myi noi Cdng ty dy kiln giao djch tyi thdi dilm giao djchphil nh-kh u 3m tii sin ho$c thanh toin ngay bang ngoyi t|: li ty gii mua cua ngin hing thuong myi noi Cdng ty thyc hi|nthanh toin.
Ty gii giao djch thyc tl khi dinh gii lyi cic khoin myc tiln t| cd gdc ngoyi t| tyi thdi dilm iip Bio cio tii chlnh rilng duycxic djnh theo nguydn tic:-edi vdi khoin myc phin lo^i li tii sin: ip dyng ty gii mua ngo^i t^ ciia ngin hing thirong m^i noi Cdng ty thtrdng xuydn
cd giao djch;-Ddi vdi tien gui ngo^i t^: ip dyng t>' gii mua ciia chfnh ngin hing noi Cdng ty md tii khoin ngoyi t^;-Boi vdi khoin myc phin lo^i li ny phii tri: ip dyng ty gii bin ngo^i t ciia ngin hing thirong m^i noi Cdng ty thudngxuydn cd giao djch.
Tk ci cic khoin chdnh l^ch ty gii thyc tl phit sinh trong ky vi chdnh l^ch do dinh gii lyi s6 du cic khoin myc tiln t^ cdgdc ngo^i t^ cudi ky doyc hych toin vio kit qui ho^t dljng kinh doanh cua ky kl toin.
2.7. Tien vi cic khoin tuong dutrng tlln
Tien bao gdm tidn m^t t^i qu^, tiln gdi ngfln hing khdng k^ h?n
Cic khoin tuong duong tiln li cic khoin d^u ty ngin hyn cd thdi gian thu hdi khdng qui 03 thing kh tir ngiy diu tu, cdtlnh thanh khoin cao, cd khi ning chuyln ddi dS ding thinh cic luyng tiln xdc djnh vi khdng cd nhiiu rii ro ^ong chuydnddi thinh tidn.
2.8. Cic khoin d&u tu tii chfnh
Gii trj ghi sd ciia cic khoin d^u tu vio cic cdng ty con, cdng ty lifin doanh lifin kit duyc xic djnh theo gii gdc. Sau ghinh$n ban d^u, gii trj ciia cic khoin d^u tu niy duyc xic djnh theo gii gdc trir di dy phdng giim gii khoin ddu tu.
Dy phdng giim gii cic khoin ddu tu vio cdng ty con: cfin cdr vio Bio cio tii chfnh rifing cia Cdng ty con tyi thdi didm trfch
lip dy phdng. Dy phdng giim gii ddu tu duyc lip khi don vj nh^n ddu tu phit sinh 13, ngoyi trCt trudng hyp khoin Id dd danim trong kl hoych khi quyet djnh d^u tu
2.9. Cic khoin ny phil thu
Cic khoin phii thu duyc theo ddi chi tilt theo k^ hyn ph^ thu, ddi tuyng phii thu, loyi nguydn t phii thu, vi cic ylu tdkhic theo nhu c^u quin 1^ cda Cdng ty.
Dy phdng ny phii thu khd ddi duyc trich lip cho cic khoin: ny phii thu qui hyn thanh toin ghi trong hyp ddng kinh tl, cickhd udc vay ny, cam kit hyp ddng hoic cam kit ny vi ny phii thu chua din hyn thanh toin nhung khd cd khi nSng thu hdi.Trong dd, vice trich lip dy phdng ny phii thu qui hyn thanh toin duyc cin cir vio thdi gian tri ny gdc theo hyp ddng muabin ban diu, khdng tlnh din vic gia hyn ny gi&a.cic bdn vi ny phii thu chua din hyn thanh toin nhung khich ny da 13mvio tlnh tryng phi sin holjc dang lim thu tyc giii thl, mlt tfch, bd trdn.
2.10 . Hing tdn kho
tp doAn vin th6ng quan bqiClng ty Co phan Clng trlnh ViettelBdo ^o tiki chfnb hpp nhltSi 1 Giang Van Minh, Ba Blnh, H&NQiCho k^ kl todn giCtani^n d^ klllhdc ngdy 30/09/2016
2.9.1H^ng tin kho la nguySn v^kt li^u, cflng cy dyng cy, hdng h6a dupe ghi nh^n khi th6a m3n ca hai dilu ki|n: M tyc nh^p khova b^ chimg tir mua hdng da d^^e hoan t^t.
Hang tin kho dupe ghi nh^n ban dlu theo gia gle bao glm: chi phi mua, chi phi chi biln va ede chi phi li^n quan trpc tilpkhdc phdt sinh de c6 dupe hdng tin kho 6 dja dilm vd tryng thai tyi th&i dilm ghi nh|n ban dlu. Sau ghi nhn ban dlu, tyi
th&i dilm lp Bdo cdo tai chinh nlu gid trj thuiin c6 thl thyc hi$n dupe ciia hang tin kho thlp hem gia gle thl hang tin khodupe ghi nh^n iheo gid trj thuln c6 thl thyc hi^n dupe.Gia lr| hang tbn kho dupe xdc djnh theo phuemg phap binh quSn gia quy^n sau m5i l^n nhp.
Hdng t^n kho dupe hych todn theo phuong phdp kS khai thirtmg xuy^^n.
2.9.2Chi phi sdn xuat kinh doanh dupe t^p hpp theo tirng hpp d&ng k^ vdi ch^ d^iu tu. D6i v^i ede c^ng trlnh C6ng ty ty thychii^n, ehi phi sdn xudl kinh doanh d^ dang id chi phi sdn xudt trpc tiep ph^t sinh tyi Chi nhdnh dupe C6ng ty chdp nhn thanhtodn. D3i vdi ede cong trinh thuS ngodi thpc hin, chi phi sdn xudt kinh doanh dd dang dupe ghi nhn khi hyng myc c6ngtrlnh da dupe nghi^m thu vd khdi lupng thyc hi^n da dupe chdp nh&n thanh todn. Chi phi sdn xudl kinh doanh dd dang Id chiphi cua ede c6ng trinh, hpp ddng dang thyc hi^n dij dang ho^c da hodn thdnh nhung chua dupe chu ddu tu nghi^m thu, chdp
nhdn lhanh todn.2.9.3Hang giri bdn dupe sir dyng dd theo dfli:
^Hang bdn da chuydn di cho doi tdc nhung chua hodn thdnh thu tyc bdn giao nghi^m thu vd chua dupe chdp nhdn thanh
todn;-G^t be long thud sdn xudt da giao cho chu ddu tu nhung chua hodn thdnh thu tyc bdn giao nghi^m thu vd chua dupe chdp
nhdn lhanh todn.
2.9.4Dy phdng gidm gid hdng tdn kho dupe dp dyng theo ThOng tu s6 228/2009/TT-BTC ngdy 07/12/2009 ctia BO Tdi chinh vdviOc trich 13p ede khodn dy phdng, theo d6 dy ph6ng gidm gid hdng t^n kho dupe lp vdo th6i didm cudi nam tdi chinh Id s6chgnh lOch gifta gid g6c hdng tdn kho I6n hon gid tr| thudn c6 thd thyc hi^n dupe ciia chiing.
2.13. Tdi sdn cd djnh, Tdi sdn cd djnh time tdi chinh vd Bit dpng sdn d^u tir
Tdi sdn eh djnh hOu hinh, tdi sdn eh djnh vO hlnh dupe ghi nhn ban d^iu theo gid g^c. Trong qud trlnh sir dyng, tdi sdn c6//djnli hitu hlnh, tdi sdn c6 djnh v6 hlnh dupe ghi nhn theo nguy^n gid, hao m6n lu^ k^ vd gid trj cdn lyi. Kh^u hao dupe trich!i
theo phuang phdp du6ng thdng."^
Khdu hao tdi sdn eh djnh dupe trieh theo phuong phdp duimg thdng v6i thiri gian khdu hao dupe uirc tinh nhu sau:i n
-Nhdcua,v^tki^itriic , 06-20 ndm'~!-Mdy mde, thiet bj 05-15 ndmJ-Phuong tiOnv^n tdi 05-10 ndm'
• Thil bj, dyng cy qudn ly 03 - 08 nSm-Quyn sir dyng d^t c6 thdi hyn09 - 50 ndm
Biit dyng sdn diiu tir
Bat dpng sdn dau tu dupe ghi nh^n theo gid g6c. Trong qud trinh ndm giil ch6 tdng gid, hofic cho thuS hoyt dOng, bat dOngsdn d^u tu dupe ghi nh^n theo nguyn gid, hao mbn lu^ kl vd gid trj c6n lyi.
Cdc chi phi da phdt sinh Ii^n quan d^n kit qud hoyt d|ng sdn xult kinh doanh ciia nhilu ky kl todn dupe hych todn vdo chiphi trd trude d! phan bo d^n vdo kit qud hoyt dOng kinh doanh Wong ede k^ kl todn sau.
Vic tinh vd phSn bl chi phi trd tru^c ddi hyn vdo chi phi sdn xudt kinh doanh tirng kj- kl todn dupe cdn a! vdo tinh chit,mire dp tirng loyi chi phi de lya chpn phuemg phdp vd tiSu thfo phdn bl hpp ly. Chi phi wd trudc dupe phdn bl din vdo chiphi sdn xudt kinh doanh theo phuong phdp duimg thing.
2.14. Vay vd ny phdi trd thue tdi chinh
Gid trj khoin np phdi trd thue tdi chinh id ting si tiln phdi trd dupe tinh blng gid trj hin tyi ciia khodn thanh todn tiln thufitli thilu hode gid trj hpp b^ ciia tdi sdn thul.
tp doAn vin th6nc quan dqiCong ty Co phdn Cdng trtnh ViettclBdo cdo t^l chinh h^p nhdt
Si 1 Giang Van Minh, Ba Binh, HdN^iCho \ty kd loan gitta nidn d^ k^t Me ngdy 30/09/2016
C^c khoan vay va ny phai tra MS iai chinh duyc theo dOi thco trng d6i tugng cho vay, tCmg khd udc vay ny va k^ hyn phaitra cua cac khoan vay, ng MS tai chinh. Trudng hyp vay, ng bang ngoyi t thi thyc hi^n theo dOi chi tidt theo nguySn t$.
2.15. Chi phi di vay
Chi phi di vay dirge ghi nh^i vdo chi phi s^n xudt, kinh doanh trong k^ khi phat sinh, trCr chi phi di vay liSn quan tryc tidpddn vi^c ddu iu xay dyng ho^c san xudt tai san dd dang duyc tinh vdo gid trj cua tai san d6 (dugc von hod) khi c6 du cacdiSu kin quy djnh trong Chudn myc Kd toan Vit Nam s6 16 "Chi phi di vay".
2.16. Chi phi phai tra
Cdc khoin phii tra cho hang h6a djch vy da nhn dirge tir ngi^ ri bdn hoijc da dirge cung cdp cho ngu^i mua trong ky bdocdo nhirng thyc t^ chua chi tra va cac khoan phai tra khac nhu ti^n luong nghi ph6p, chi phi trong thtri gian ngimg san xudttheo mCia, vy, chi phi Iai ti^n vay phai tra.,. dirge ghi nh^n v^o chi phi san xudt, kinh doanh cua k^ bdo c^o.
2.17. C6c khoan dyph6ng phai tra
Cac khoan dy ph^ng phai tra chi dugc ghi nhn khi th6a m3n ede di^u kin sau:-Cong ly ^a nghTa vy ng hign tyi (nghTa vy phap ^^ hoijc nghla vy lifin ddi) do k^t qua tir m^t sy kin da x&y ra;-Sy giam sht v^ nhOng lgi ich kinh te c6 the x^y ra d^n ddn vi^c ySu cdu phai thanh toan nghTa vy ny;-Bira ra dirge mOt irdc tinh ddng tin c^y xk gid trj cua nghTa vy ng d6.
Gid trj dirge ghi nh^n cua mt khoan dy ph^ng phai tra I^ gid trj dirge udc tinh hgp l^ nhdt xk khoan ti^n si phai chi ddthanh todn nghTa vy ng hi^n tyi tyi ngay kit thuc ky kd todn.
Chi nhflng khoan chi phi liSn quan den khoan dy ph&ng phdi t^^ da lp ban ddu mdi dirge bit d5p bang khoan dy ph&ng phai
tra d6.
Dy phOng ph^i tra dugc ghi nhn v^o chi phi s^n xudt kinh doanh cila k^ kd to^n. Khoan chSnh lch giOa sd dy ph^ng phai
tra da l^p i> k^ kd todn tru^c chua sit dyng het 16n han si dy phdng phai trd l^p 6 ky bdo cdo dugc ho^n nh^p ghi gi^m chiphi san xudt, kinh doanh trong k^ Ira khoan chSnh lch ldn hon cua khoan dy ph6ng ph^i trd vd bao hanh cdng trinh x^y Iftp
dugc ho^n nhp vao thu nh^p khac trong k^.
2.18 . Vin ehu s^ hQ-u
Von ddu tu cua chu sit hCTu dugc ghi nh^ n theo si vin thyc g6p cua chu sd hJu.
Lgi nhuan sau thud chua phSn phii phan dnh ket qua kinh doanh (lai, li) sau thud thu nh(tp doanh nghiyp xi tinh hinh phfinchia lgi nhuyn ho^c xu ly iS ciia C6ng ly. Vi^c phdn phii lgi nhun dugc thyc hin khi Cflng ty c6 lgi nhu^i sau thud chuaph3n phii kh^ng vugl qud muc lgi nhu^n sau thud chua ph^n phii trSn B^o cdo tai chinh hgp nhdt sau khi da loyi trir anhhuSng cua c^c khoan I3i do ghi nh^n tir giao djch mua gid r^. Tru^ng hgp trd ci tiirc, lgi nhu^n cho chu sd hihi qud mdc silgi nhu^n sau thud chua phSn phii dugc ghi nh^n nhu tru&ng hgp gidm vin gdp. Lgi nhun sau thud chua phfin phii c6 thddugc chia cho cdc nhd ddu tu dya tr@n ty 1^ gdp vin sau khi dugc Dyi h^i ding ci dfing/HiJi ding qudn trj ph6 duyt vd saukhi da trich 10p ede qu^ theo Didu ] COng ty vd ede quy djnh cua phdp lu$t Vi^t Nam.
Co tire phdi tri cho cdc cd dflng dugc ghi nhn id khodn phdi trd trSn Bdng Cdn dii kd todn cua Cdng ty sau khi cd thdng bdochia ci Hie cua H^i ding Qudn trj Cdng ty vd thdng bfio ngdy chit quydn nhn ci tiic cda Trung tm Luu k^ chirng khodn
t^p doAn vin th6nc quan dqiCong ty C6 phdn Cong trinh ViettelBdo cdo t&i chfnh hpp nhilt
Si 1 Giang Van Minh, Ba Dlnh, Hi NOiCho k^ k& todn gitta nidn dp kit Me ngdy 30/09/2016
2.19 . Doanhthu
Doanh thu b&n h&ngDoanh thu ban hang dupe ghi nhn khi d^ng th&i thda mfln ede diiu ki^n sau:
-Phdn l&n rui ro vi Ipi ich gin liin v&i quyin s& hilu sdn phdm ho^tc hang hda da dupe chuyin giao cho ngu&i mua;
-CSng ty khong c6n ndm gitf quyen qudn ly hang h6a nhtr ngu&i s& hitu hang h6a ho(Sc quyin kiim sodt hang h6a;-Doanh thu dupe xdc djnh tuong dii chic chin;
-C6ng ty da thu d^^e ho^c sS thu dupe lgri [ch kinh ti tir giao djch ban hang;
-Xdc djnh du^e chi phi lin quan din giao djch bin hang.
Doanh thu cung cdp djch vy
Doanh thu cung cdp djch vy dtrpc ghi nh^n khi d^ng th^ri thda m^n ede diu kin sau:
-Doanh thu dupe xdc djnh tttcmg d6i chdc chdn;
-C6 khd ndng thu dtrpc Ipi ich kinh t5 tir giao djch cung cdp djch vy d6;
-Xdc djnh dupe phdn c6ng vi^c da hodn thdnh vdo ng^y lp Bdng cdn ddi kd todn;
-Xdc djnh dupe chi phi phdt sinh cho giao djch vd chi phi dd hodn thdnh giao djch cung cdp djch vy d6.
Phan c6ng vic cung cdp djch vy da hodn thdnh dupe xdc djnh theo phucmg phdp ddnh gifi cflng vi$c hodn thdnh.
Doanh thu b&n bdt d^ngs&n
Doanh thu bdn bdt dng sdn dupe ghi nh^in khi ddng th^i thda mSn ede di^u ki^n sau:
-Bdt dpng sdn da hodn thdnh todn bO vd bdn giab cho ngu&i mua, C3ng ty da chuydn giao rdi ro vd Ipi ich gdn lidn vdiquydn so hCtu bdt dng sdn cho ngu^i mua;
-Cdng ty khong cdn ndm gift quyen qudn ly bdt dijng sdn nhu ngu&i s& hOu bdt d^ng sdn ho^c quydn kidm sodt bdt d$ng
-Doanh thu dupe xdc djnh tuong doi chdc chdn;-Cong ly da thu dupe ho^c s3 thu dupe Ipi [eh kinh td tit giao djch bdn bdt d^ng sdn;
-Xdc djnh dupe chi phi lien quan den giao djch bdn bdt d^ng sdn.
Tru&ng hpp bdn hdng h&a bdt d^ng sdn theo hinh th^c khdeh hdng ty hodn thin ho^lc C6ng ty hodn thi^n theo yfiu cdu cdakhdeh h^ng Ihl dupe ghi doanh thu khi hodn thdnh bdn giao phdn xdy th6 cho khdeh hdng.
Ddi v&i bdt dpng sdn phan 13 bdn nen da chuydn giao ndn ddt cho khdeh hdng, Cdng ty dupe ghi nhn doanh thu v&i phdnndn ddt da bdn khi Lh6a man d^ng th&i ede didu ki^n sau:-Chuydn giao rui ro vd Ipi ich gdn lidn v&i quydn slt dyng ddt cho ngu&i mua;
-Doanh Ihu dupe xdc djnh tuong ddi chdc chdn;
-Xdc djnh dupe chi phi liSn quan ddn giao djch bdn ndn ddt;
-C6ng ty da thu ho^c chdc chdn thu dupe Ipi ich kinh td tCr giao djch bdn n^n ddt.
Doanh thu hop ddng xdy dtfngTru&ng hpp hpp ding xay dyng quy djnh nhd thdu dupe thanh todn theo gid trj khdi lupng thyc hin, khi k^t qud thyc hinhpp ding xdy dyng dupe xdc djnh m^t edeh ddng tin c^y vd dupe khdeh hdng xdc nh^^n, thl doanh thu, chi phi liSn quan dinhpp ding dupe ghi nhn tuong Ung v&i phdn c6ng vic da hodn thdnh dupe khdeh hdng xdc nhn trong k^ phdn dnh trSn h&a
dondaidp.Trongd&:-Doi v&i ede hpp ding thi c6ng xdy dyng trym cosite, doanh thu dupe ghi nhn khi dupe chd ddu tu phfi duy^t quyit todn
todn b^ hpp ding-Doi v&i ede hpp ding ihi c6ng xdy dyng vd lip d^t trym BTS, doanh thu ghi nh^n khi chu ddu tu nghim thu ch^p nh^n
thanh todn-Doi v&i ede hpp ding xdy Idp khdc, doanh thu dupe ghi nhn khi chu ddu tu nghi$m thu chdp nh^n thanh todn theo tin d^
vdhOadon daphdthdnh
Doanh thu hoat d$ng t&i chinh
. CAC KHOAN DAUTUTAICHINHDiiti tie vdo cdng ty conThbng tin chi ti^t \l cic cflng ty con cuaCflng ty tpi ngdy 30/09/2016 nhu sau:
165.809.624.550 106.469.659.949
Ti3n mil3.986.321.8331.808.117.902
Tin giri ngin hing kh6ng ley hpn91.924.302.717104.661.542.047Cic khodn tuang dupng ti^n69.899.000.000
TAP DOAN Vl^^N TH6NG QUAN BQlCong ty Co pliSn Cong trinh VlettelBio cdo til chinh h^p nh^t
S6 1 Giang V3n Minh, Ba Dinh, Hi N$iCho k^ k? todn gidaniSn d^ k^t thuc ngiy 30/09/2016
Doanh thu phdt sinh tir ti^n 13i, tien bdn quyin, c3 tile, lpi nhu^^n dupe chia vd ede khodn doanh thu hopt dijng tdi chfnh khdcdirgfc ghi nhn khi th6a man ding th^ri hai (2) diiu ki^n sau:
-C6 kha nfing thu dupe lpi ieh kinh te tir giao djch dd;-Doanh thu du^e xdc djnh tuang ddi chic chin.
Ci tt'rc, lpi nhtiSn dupe chia dupe ghi nh^n khi Cdng ty dupe quyin nhn c3 tile ho^c dupe quyin nh^n lpi nhu^n tit vi^c
g6p v6n.
2.20. Gisivinh^ngb^n
Gid vin hdng bdn trong k^ dupe ghi nhn phii hpp vdi doanh thu phdt sinh trong kj v^ dim bio tuin thu nguyfin tie th|tntrpng. Cic tm^ng hpp hao hpt v^t tu hing hda vupt djnh m^c, chi phi vupt djnh mile binh thuimg, hing tin kho bj mdt mitsau khi da trir di phin trich nhi^m cua tpp the, cinhincd liin quan,... dupe ghi nhn diy du, kjp thdi vio gii vin hing bin
trong kj>.
2.21. Ghi nh^n chi phi tii chfnh
Cic khoin chi phi dupe ghi nh^n vio chi phi tii chinh gim:
-Chi phi hoie eic khoin 13 lifin quan din cic ho^t ding diu tu tii chinh;
-Chi phi di vay v3n;
-Cie khoin lo do lhay d3i ti gid h6i dodi cia ede nghip vp phdt sinh liin quan din ngo^i t
Cdc khodn trOn dupe ghi nh^n theo tSng s^ phdt sinh trong k^, khftng bi tr^r v6i doanh thu ho^t d^ng tdi chinh.
2.22. Thui thu nh^p doanh nghl^p
a)Tii sin thu thu nh^p hodn l^i vi Thu^ thu nh^p hoSn lpi phdi triTii sin thu^ thu nhp hodn lpi dupe xdc djnh dya tr?n t6ng ch^nh l^ch tpm th^i dupe kh^u trCr vd gid trj dupe khiSu trirchuydn sang k^ sau cua ede khodn l3 tinh thu? vd uu dai thu chua sir dpng. Thu^ thu nh$p hodn lpi phdi tri dupe xic djnhdya irSn ede khoin chSnh l^ch tpm th^i chju thu3.
b)Chi phi thue TNDN hi?n hdnh vd Chi phi thu3 TNDN hoSn lpiChi phi thud TNDN hi^n hinh dupe xdc djnh tr?n ca sir thu nh^p chju thu3 Uong ky vi thu3 suit thu^ TNDN trong ley k^
todn hi?n hdnh.
Chi phi thu^ TNDN ho3n lpi dupe xdc djnh tr?n co sd s6 ch?nh l^ch tpm th^i dupe khdu trdr, s6 chSnh l^ch tpm thbi chjuthu^ vi thu^ sudt thue TNDN.
3 . Tl^^N VA CAC KHOAN TU'ONG DUONG TlfcN
6 . PHAITHU KHAC
302.358.791.268401.658.130.497
112.269.489.929
33,296.778.423
10.415.740.500
36.977.831.386
10.223.573.036
39.839.013
268.378
99.135.270.603
185.600.894.162
33.296.778.423
10.415.740.500
77.040.429.114
37.959.100.369
14.883.579.399
5.780.149.855
36.681.458.675
Ph^i thu cua kh^ch hang chi tilt theo khdch hang c6 d (fir Idm
Ph^i thu kh^ch h^ng trong Tp do^n Viln th6ng Quan d^i
-Tong C6ng ty Mtmg ludi Viettel
-Tp do^n Viln thang QuSn d^i
-Vi^n nghien ciru v^ phdt triln Viettel
-Cdc Chi nhdnh Viettel tlnh
Phdi thu khdch h^ng la c6ng ty con
-Viettel Construction Tanzania
-Vietlel Construction Cameroon
-Viettel Construction Peru
-Cdc khodn phdi thu khdeh hdng khdc
trlnh viln thdng
5 . phaithucOakhachhAng
Thi cflng lap dat c8ng
trlnh viln th6ngThi c8ng lap d^t cfing
trlnh viln th^ngThi cfing lap d^t c6ng
trlnh viln th8ngThi cdng l^p d^t cBng
trlnh viln thdngThi cfing lap dat c6ng
trlnh viln th6ngThi c8ng lap d^t c8ng
trinh viln thongThi c6ng lap d^t c6ng
trlnh viln thOngThi cdng Ifip d&t c8ng
trlnh viln thfingThi cdng lap ddt c&ng
chlnhHo^t d^ng kinh doanh
99,90%
99,90%
99,60%
99,30%
99,80%
99,80%
99,80%
99,90%
98,00%
qu^ltquyln bilu
99,90%
99,90%
99,60%
99,30%
99,80%
99,80%
99,80%
99,90%
98,00%ich
TM da Vientiane,
MyanmarThii d6 Pyinmana,
P8nh, CampuchiaThu dfl Phn6m -
MozambiqueThu da Maputo,BurundiBujumbura,Thud^
Salaam, Tanzania
Thanh Ph6 DaresCameroonThi d8 Yaoundl,PeruThu d8 Lima,
Price, HaitiThu d6 Port - au -
ho^t d^ngNoi thanh l^p v^
Viettel Construction Laos
n Myanmar
n Cambodia
n Mozambique
n Burundi S.A
Viettel Constructio
Viettel Constructio
Viettel Constructio
Vietlel Constructio
Viettel Construction Tanzania
n Cameroon
nPeru
n Haiti S.A
Viettel Constructio
Viettel Constructio
Viellel ConstructioT8n c6ng ty con
B^o cio t&l chfnh h?p nhtCho k^ kl todn gitta niln dO kit th^c ngdy 30/09/2016
OAN VlN TH6NG QUAN BOng ty Cf) phan Cong trlnh ViettelS6 I Giang Van Minh, Ba Dlnh, H^ Npi
53.781.153.006
(79.455.332)
(79.455.332)
50.097.780.3263.762.828.012
2.841.524.766
66.374.561.015
VND
64.218.141.6192.259.550.500
2.259.550.500(103.131.104)
(103.131.104)
546.498.288
31.086.909
31.086.909
899.366.864
VND
574.656.864340.710.000
340.710.000(16.000.000)
(16.000.000)
19.149.172.139
(79.455.332)
(79.455.332)
' 17.710.826.674
1.517.800.797
1.517.800.797
22.199.822.434
VND
20.359.538.2421.918.840.500
1.918.840.500
(78.556.308)
(78.556.308)
Mdv mdc, thiet bi
2.207.167.056
561.250.728
561.250.728
11.305.165.421
VND
11.305.165.421Nguyen gibS6 dir d^u k^S6 tang trong k^-Mua trong k$>
S6 giam trong ky-Dq chuyen dot
BCTCSodircuoiky "
GiitrthaomdnIQykeS6 dir d^u kySo tang trong ky
-Khdu hao trongky (h(ich loan chl
phi)-Do chuyen dot
BCTCS6 gidm trong k^^
-Do chuySn dot
BCTCSo cuoi \^/
Gi^lrjcdn l<ii
. TAl SAN C6 DJNH HCU HiNH
XemchitiSlPhy lye 2.
604.326.445.824 (17.215.645.121)
- (17.215.645.121)
43.959.841.899541.513.241.238
323.575.683.071 (17.215.645.121)
42.255.044,610
268.140.116.530
Nguy^n li^u, v^tli^u
Chiphlsanxu^tkinhdo^dang(ngan han) <?
Hdng hdaH^ng giri di bin
Gid g6c
321.571.083.195
150.000.000
7.538.013.496
313.883.069.699
230.174.091.031
11.825.673.1267.204.357.955
211.144.059.950
. hAnc t6n kho
Ng8n li.u,
PhSi ihu cdn b^ CNV v^ ngu^ilao dOng khdcKy quy, ky co^e ng^^n h^n
Cdc khoan ph^i thu khdc
Bio cio til chfnh hgp nh^t
Cho ky k toiin giOa nifin dO k& thiic ng^y 30/09/2016
tap doAn vin th6ng quan d0iCSng ty Co ph'in Cong trlnh Viettel
So 1 Giang Van Minh, Ba Dlnh, H^ N^i
134.203.000499.129.929
Dii hanTiinlhue VP.CH.ST
Cong cy dyng cy
23.773.280J28
3.112.512.4883.112.512.488
23.773.280.3283.112.512.488
3.11'2.512.488
27.104.263.033
VND
27.104.263.033
C^ng
27.104.263.033
VND
27.104.263.033
Co-sO-hytkg
VNDNhd
VNDQuyensirdyngdat
Sidu cuoiky
Giiitrjconlyi
Tgi ngiy duu k^-
Tyi ngiy cuoi k^
Gid trj hao mdn IQy ke
S6 dir dau kySi tang trong k^- Khdu hao trong
Nguyen gidSS dit ddu ky
Soducuoiky
10 . BAT D0NC SAN oAu TU'
Bit dng s^n diu tir cho thiiS
17.998.824.034
6.338.064.005
919.825.491919.825.491
Gig trj c6n lalTai ngdy d^ u 1^17.998.824.034
Tyi ngiy cu6i k^17.078.998.543
6.338.064.005
919.825.491
919.825.491
Gii trj hao m6nIfiykiS6 du d^u kyS^ tang trong kj
- Khdu hao Irong
ky (hack lodri chi
phi)So dir cuoi k^-7.257.889.496
Nguyen giaS6 dir 6hu kj'
24.336.888.039
VND
24.336.888.039
C6E
-
VND
TSCDvo hlnli kh^c
VND
Ctnnrag trlnh phin
mem
24.336.888.039
VND
24.336.888.039
Qulnsir dung dat
Xern chi liit Phy lye 4.
12.593.408.009
Tyi ng^y d^u ky9.097.998.3652.648.711.568
Tyi ngiiy cuoi kj<8.S36.747.6373.0S0.650.295
B^o ciiu til chinh h^p nh^t
Cho ky ki todn gitta nidn dy kit thiic ng^y 30/09/2016
tp doan vin thOng quan bQiCong ty Co phan Cong trlnh Viet t elS6 I Oiang V3n Minh, Ba Blnh, H^ N^i
51.125.429.393
20.221.895.926
18.782.408.828
6.634.204.319
5.483.341.9383.578.382
29.180.766.085
8.678.116.91112.685.057.006
1.373.193.009
6.440.325.7554.073.404
Phdi thuThui gid trj gia tang
Phdi n^pThui gid trj gia tangThui thu nhp doanh nghi$pThuithu nhypcdnhSnCdc loyi thui khdc
Cdc khodn phi, Ig phi vd ede khodn phdi n<Jp khdc
12 . THU^^ VA CAC KHOAN PHAl THU, PHAl N<)P V6l NHA NlT6C
Xem chi tiit Phy lye 6.
183.468.151^698183.468.151.698
172.856.616.326172.856.616.326
4.619.832.352
505.325.537
1.084.157.029
2.447.265.779
7.505.875
2.447.265.779
7.505.875
2.221.516.2002.221.516.200
1.853.840.2471.853.840.247
1.340.870.0491.340.870.049
1.084.157.0291.084.157.029
848.323.265848.323.265
800.099.875800.099.875
99.940.327.49299.940,327.492
108.089.134.15799.940.327.492
Phfli trft ngu^^i b^n chitiit theo nha cung cip
e6 so du1 \&n• C6ng ty C6 ph^n D^u tu
Phdt trien Cong ngh vaTit van X^y d^ng
APTCO Vigl Nam-CSng ty C6 phin Sanxuit Thuong mgi va Djch
vy An Phdt-COng ty C6 phin Xay
dyng & Thuang m^i Djchvy Hanco-COng ty C6 ph^n D^uTu vd Dich vy Ngpc Linh
-COng ty TNHH co khlchlnh xdc Thing Long
-Cong ty TNHH tu vandiu tu xay dyng Ph6
HungThjnh-I'hdi tra cdo d6i lugng
Gidtrj S6 c6 kha ndng__trdng
Gidtrj . S6 c6 khd n&ng trd
n . phaitrangu'6ibAn
Bdo cdo tii chfnh hgp nh&t
n giOa nidn dg kit thiic ngay 30/09/2016Cho k^ ki ti
tapdoAn vin thong quan dCong ty C6 phan Cong trinh Viettels^ ] Giang Van Minh, Ba Dlnh, Ha Ngi
16 . VON CHLI S6 HOC
Ngfln h?nD^ ph^ng bao hdnh sdn phim, hdng h6a
Dvr phdng bdo hdnh cflng trlnh xSy d^ng
94.805.550.212
854.957.898
89.469.460
93.861.122.854
19.497.698.268
36.872.500.000
393.000.0001.243.593.148
7.422.661.339
4.828.083.150
23.603.586.949
63.243.345.064
3.783.602.723
150.000.000
59.309.742.341
25.397.793.909
393.000.0002.173.317.649
6.875.715.689
4.952.303.703
19.517.611.391
Ng^n h^nPhdi tra ve BHXH, BHYT, BHTN, KPCDNhSn k^ qu^, k^ cuyc ngdn h^n
Cac khodn phdi tra khdc-r<5j0 dohn ViSn th6ng Qudn d$i (vi KPCD, BHXH, BHYT)
-Phdi tra cd tire cho T^p 3ohn Viln thdng Qudn 301
•T0p 3odn Viin thdng Qudn 30i (vi hd trg b3o)•Phdi trd chu 3du tw do mdt vdt tu
-Phdi trd cd tire cho cdc 36i tupng khdc-Phdi trd BHXH, tiin iuang cho cdc nhdn vlin hd trg th\ tnrdng
• Cdc khodn phdi trd, phdi ngp khdc
15 . DV PH6NGPHA1TRA
14 . phaitrAkhAc
114.176.482.994140.761.224.288
2.278.881.502
136.801.392.034114.176.482.994
1.680.950.752
Ngdn h^nTrlch trtr^c cdc khodn phai trlch theo luong
Chi phi nhau eong vn chuyen, boe do thug i
Chiphllaivay
Quyet loan Ihuo cua Cong ty 53 ch;u s^ ki^m tra ctia co quan thu^. Do vi^o ap d^ng lu$t va cac qui djnh v^ thu^ d6i vdinhieu lo^i giao djch khdc nhau cd th^ du^c gi^i thlch theo nhi^u cdch khdc nhau, s6 thu^ duyc trlnh bay trSn Bdo cdo taichlnh c6 th^ bj thay d^i theo quyet djnh cua ca quan thu^
13 . CHI PHI PHAI TRA
2.908.130.37913.235.552.205
537.682.565
69.671.515
2.267.480.703
33.295.596
4.970.363.251
59.317.310
29.580.070
28.347.384
Thu thu nhdp doanh nghi^pThud thu nhdp cd nhdn
Cdc lo^i thug khdc
Cdc lo^i phi, I^ phi v^ c^c khoan phai n^p khdc
Bio do tii chfnh hyp nh^tCho kj k^ todn gitta ni6n d& k^t Me ngdy 30/09/2016
T^P DOAN VlfeN TH6NG QUAN BQlCCng ty C^ ptaia Cong trlnh ViettelS6 1 Giang Van Minh, Ba Dinh, H^ N^i
238.
68.530.900.000
306.530.900.000
75.979.940.000
V6n d&u tir cda chu sir hOu
-Von gdp dau ndm-V6n gdp tdng trong n&m
Csk giao djch ve v6n v6i ede chu sir h&u vd phSn ph6i c6 tux, chia l^i nhu$n
100,00306.530.900.000382.510.840.000
26.81
1.13
27,9472,06
%T;/[
82.187.060.000
3.451.840.000
85.638.900.000220.892.000.000
VND01/01/2016
25,88
0.90
26,7873,22
%Ty l
98.999.100.000
3.451.840.000
102.450.940.000
280.059.900.000
VND30/09/2016
• C6c cS ddng khdc- Cdng dodn cdng ty
V6n g6p cua cue d6i tu^ng khficTap doan Vicn thflng QuSn d^i
Chi tiet v6n dau tir c6a chu sir hQu
643.060.841.087216.636.993.22348.685.143.842So dir cu6i ky nhy 382.510.840.000
75.979.940.000
71.703.153.516
(3.442.705.872)
89.436.150
498.731.017.293144.574.387.862
75.979.940.000
306.530.900.000tru^c
Tang v6n trong k^
nayLai/(l5) trong k^-nayDo chuy^n d6i bdocao tai chfnhL^i fch c6 dong
kh6ng kim sodt
77.340.650
(80.623.074.315)
110.021.061.509
32.835.250.000
436.420.439.449
VNDC$ne
(80.570.827.160)
109.944.738.447
(35.695.650.000)
150.896.126.575
VNDchira ph^n phSi
sau thueLtfi nhu^n
48.685.143.842
VNDphit trien
Qu^ d^u tir
68.530.900.000
238.000.000.000
VNDCSH
V6n d^utircua
cdo tdi chfnh
nhu(inDo chuyn d6i bdo
PhSn ph6i l^itrir^cL3i/(lo) trong kytrirbc
Tang v^n trong k^
Bang doi chi^u bien dQng cua Yun cliu s& hdu
Xem chi tik Ph^ lye 7.
Bfio cdo t&l chlnh hgp nht
Cho k^ k todn gi&a nien d^ kt Me ngdy 30/09/2016
tp do^n vin th6ng quan d0iCdng ty Co ph&n Cong trlnh Viettel
So 1 Giang Van Minh, Ba Dlnh, Hd N^i
2.301.005.718
2.301.005.718
VNDQuy 3/2015
2.169.904.811
1.526.674.955
123.932,123
519.297.733
VNDQu^ 3/2015
376.197.114.567
324.495.844.520
1.129.344.293
50.571.925.754
VNDQu^ 3/2015
417.124.815.105
357.898.601.154357.898.601.154
1.631.298.126
57.594.915.825
VNDQu^ 3/2015
(1.482.484.425)
(1.482.484.425)
VND01/01/2016
1.240.385.779
245.991.40272.362.416
922.031.961
VNDQu^ 3/2016
853.251.917
64.481.450
788.770.467
VNDQuy 3/2016
321.584.029.362
300.464.182.191853.823.902
3.928.040.489
16.337.982.780
VNDQu^ 3/2016
359.464.351.141
338.261.737.184
338.261.737.184
167.875.971
4.156.656.602
16.878.081.384
VNDQuy 3/2016
(4.925.190.297)
(3.442.705.872)(3.442.705.872)
(1.482.484.425)
VND30/09/2016
382.510.840.000
Ldi tien vay
Lo chcnh l^ch ly gid phdt sinh trong kyL3 ch^nh l^ch ty gid do ddnh gid lyi s6 du cu6i k
21 . CHIPHJTAl CHlNH
Lai tien giri, lien cho vay
L3i chgnh l^ch ty gid phdt sinh trong k^-L3i chnh lych ty gid do ddnh gid l^i s6 d^ cu^i k
20 . DOANH THU HOAT DONG TAl CH^NH
Gidv6ncuah;\ngh6adabdn
Gi^ v6n cua djch vy V^n h^nh khai thdcChi phi kinh doanh bdt dOng s^n ddu tu
Gid v6n ciia hyp d^ng x^y d^rng
Doanh ihu b^n hang
Doanh thu djch v\i Vn hanh khai th^cDoanh ihu kinh doanh bat d^ng s&n 6ku t^
Doanh Ihu h<^p ^bng xdy d^ng
- Doanh thu cua hap ddngxdy d tng ghi nhQn trong ky
19 . GlA V6N HANG BAN
S6 dir d^u k^S6 tang trong ky
- Do chuyin dot BCTC l^p bhng ngogl ^ sang VND
S6dircu^lky
is . t6ng doanh thu bAn hAng vA cung cAp bich vy
-V6n gdp gictm Irong ndm
-Von gdp cudi ndm17 . chnhlchtygiAh6iboAi
Cho ky k4 todn gitta niSn d^ kit thiic ngdy 30/09/2016
tp doAn vin thQng quAn bQiCdng (y Co phan Cong trlnh ViettelS6 1 Giang Van Minh, Ba Blnh, Hd Nyi
y 31 thing 12 n&m 2015 da du^e C6ng ty
23.161.604.47331.928.906.231
23.161.604.47331.928.906.231
L^i nhun thuin sau thul
L^i nhun phin bi cho c6 philu pho thflngCl phiiu phi thOng dang luu hinh binh quin trong k^
25 . S6 Ll^l) SO SANI1
S6 li^u so sinh li si liOu tr^n Bio cio tii chinh cho n&m t^ chlnh kit Me nhang kicm toin AASC kilm toin.
-
VND
109.920.114
VND
109.920.114
. lAicobantr6nc6phiuVi^c tlnh todn 13i ca bin tren go philu c6 thl phSn ph^i cho cic c6 d6ng s^ hdu ci phin phi thfing cia C6ng ty duvc thirchi?n d^atrSn eic si li^u sau:
Quy 3/2016 Qu^ 3/2015
Ch^nh l#ch t^m th&i phii chju thue
Chi phi thue thu nhp doanh nghi^p ho3n
-Thul suit thul TNDN sCr dyng di xic djnh gii trj tii sin thui thunh^p ho^n l^i-Tii sin thue thu nh^p ho3n l^i liSn quan d^n khoin chgnh l^ch
turn thM diruc khau trir
T^i sin thue thu nh^p ho3n l^i
23 . THU^^ THU NIIAP DOANH NGHI^P HOAN L
Till sstn thue thu nh^p ho3n l^i
12.398.393.43012.962.341.518
4.565.829.180
254.265.189
69.887.158
92.612.574787.927.627
4.825.068.427
1.802.803.275
Quy3/2015VND
4,776.663.201
612.746.008
330.095.843175.947.191
1.784.082.463
3.899.867.829
1,382.938.983
Chi phi nhin cingChi phi nguythi liiju, vt liu
Chi phi cong cy dyng cyChi phi khau hao lii s^n ci djnhThul vi cic khoan l phi
Chi phi djch vy mua ngoii
Chi phi khic bang tien
22 . CHI PHI QUAN L^ DOANH NGHI^P
Bio ciio tfti chinh h^p nh&tniSn d^ kit Me ngiy 30/09/2016
OAN VlN TH6NG QUAN OCong ty Co phan Cong (rinh ViettelSi 1 Giang V5n Minh, Ba Blnh, 1 li N^i
NguySn Vftn NamPh^m Hing Qu^n
Ke toin trirfragNgutA lap bicu
MOi s^ chi ti^u da d^gc phfln lo^i l^ii cho phO h<^ > vdi Thflng tu 200/2014^TT-BTC ngiy 22/12/2014 c^a B^ T^i chfnhhu^ng dk Ch^ dO ki to^n doanh nghi^p d^ so sinh vdi s^ li^u ky n^y
B^o cio ^ chinh hgp nhkCho kj k todn gi&a ni^ n d^ kt thuc ng^y 30/09/2016
TP DOAN VlfiN TH^NC QUAN DOC6ng ty Ch phk Cflng trlnta VictlclSi 1 Giang VSn Minh, lia Dinh, Ha NOi